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Documentation on Colombia

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Colombia VAT (IVA) guidelines

Learn about IVA (impuesto sobre las ventas) rules in Colombia for businesses — the 19% and 5% rates, exento vs excluido, who must register as responsable de IVA, how foreign sellers handle B2B and B2C sales, DIAN's prior-validation e-invoice and its 18 mandatory fields, filing frequencies and NIT-based due dates, and penalties.